The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils: Sales $329,570 Gross profit 192,140 Cost of goods manufactured 164,790 Indirect labor 71,520 Factory depreciation 10,880 Materials purchased 101,510 Total manufacturing costs for the period 189,500 Materials inventory, ending 13,510 Using the above information, determine the following missing amounts: a. Cost of goods sold b. Finished goods inventory at the end of the month c. Direct materials cost d. Direct labor cost e. Work in process inventory at the end of the month